PD Bill: Periodic Demand bills, which are issued annually, based on the last decided valuation of the property

F/S Bill: Fresh/Supplementary bills, which are issued immediately after a hearing to reflect any changes to the earlier issued bills. Fresh bills are also issued after the first assessment of a property

LOI: Letter of Intimation is issued against outstanding tax bills (PD or/and F/S)
LOI contains the following tax bills:
-All unpaid F/S bills which attract penalty
-All unpaid PD bills which were issued prior to the current financial year
Such outstanding bills can only be paid against the LOI.